Limitation Act s.14 — the law in short
What the courts have decided on section Limitation Act s.14, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Porter Buildcon Pvt Ltd v Union of India
High CourtHelps taxpayerNo later treatment found
I went to the High Court instead of the Tribunal and the adjudication order is now months old. Is my s.46 appeal dead?
Not necessarily. The Delhi High Court relegated the petitioners to the appeal under s.46 after they gave up a challenge to the validity of the Act, held that the time the writ petition was pending is liable to be excluded under s.14 of the Limitation Act, fixed 28 February 2025 as the date by which the appeals were to be filed, and directed that appeals filed by then not be dismissed as barred by limitation or delay.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
